https://www.taxtmi.com/caselaws?id=114203 Annual capacity under the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 had to be fixed on the basis of the assessee's declared parameters as verified by the Commissioner, including the 'd' factor. The 'd' factor is the nominal centre distance of the pinions and required verification through actual inspection by Central Excise officers; it was not to be taken mechanically from the sale deed description. Because the verified declaration had already been accepted for fixation of annual capacity, a differential duty demand and consequential penalty based solely on the sale deed figure was unsustainable. en-us Wed, 17 Sep 2003 00:00:00 +0530 Sat, 12 May 2012 11:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114203 Annual capacity under the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 had to be fixed on the basis of the assessee's declared parameters as verified by the Commissioner, including the 'd' factor. The 'd' factor is the nominal centre distance of the pinions and required verification through actual inspection by Central Excise officers; it was not to be taken mechanically from the sale deed description. Because the verified declaration had already been accepted for fixation of annual capacity, a differential duty demand and consequential penalty based solely on the sale deed figure was unsustainable. Case-Laws Central Excise Wed, 17 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114203